Income tax for rent apartment / house in Chişinău (2022)

Are you the owner of a real estate (apartment or house) and want to rent it? After the lease/rent agreement with the tenant you have to register it at the State Tax Service and pay the income tax.

Are you the owner of a real estate (apartment or house) and want to rent it? After the lease/rent agreement with the tenant you have to register it at the State Tax Service and pay the income tax.

Individuals who will not register the contracts and will not pay taxes on income risk fines and penalties in accordance with the provisions of the Tax Code.

Where should lease agreements be registered?

Income tax for rent apartment / house in Chişinău (2022) - 1

Lease agreements have to be registered with the Tax Service, within which the owner has his / her home address.

If you have an electronic or mobile signature, the lease of real estate agreement can be registered online at www.servicii.fisc.md.

How long does the process of registering lease contracts take?

The lease contracts are to be registered with the Tax Service within three days from the date of the filing.

What is the flat tax on an apartment / house?

Income tax for rent apartment / house in Chişinău (2022) - 1

Owners who rent out the property must pay 7% of their income.

When do I have to pay the income tax?

The amount of the income tax must be paid at the latest on the 2nd of the current month or in advance. If the contract was concluded after the 2 nd of the month, the payment deadline in this month will be the day after the conclusion of the contract.

How can the rent tax be paid?

Income tax for rent apartment / house in Chişinău (2022) - 1

The rent tax can be paid online via the Government Electronic Payment Service - Mpay, the State Tax Service says.

Also, the tax can be paid to any commercial bank or post office of the Republic of Moldova.

Rent contracts statistics - 2021

  • 16,382 contracts for leasing / renting / leasing of real estate (January-November 2021) were registered by 25.78% or by 4,223 contracts registered more compared to the similar period of 2020.
  • 5,181 individuals were identified who lease / rent real estate, without timely registration of contracts.
  • 674 individuals who lease real estate and did not comply with the legal provisions were calculated additionally for payment to the budget: basic payments - 802.5 thousand lei, penalties - 56.1 thousand lei and fines - 120.8 thousand lei.

Be a responsible citizen!

For more information, please call 080001525, call free of charge, or to local Tax Service.

Victor Cernomorcenco

Author: Victor Cernomorcenco

Realization of the analysis by Victor Cernomorcenco, specialist in real estate in Chisinau and representative of Acces Imobil.

Disclaimer: The copying, use or distribution of data on the Acces Imobil Real Estate Index is permitted only with the obligation to specify the source and to place an active link to accesimobil.md.

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